Condonation of delay in filing appeal - In the present case, in ...

Appeal Dismissed for Filing One Day Late; Authority Did Not Evaluate Reasons for Delay Beyond 120-Day Limit.

May 13, 2023

Case Laws GST HC

Condonation of delay in filing appeal - In the present case, in four months, around 121 days come, and the appeal was filed on 121st day. The appellate authority should have entered into the merit of the application whether it disclosed sufficient cause for not filing the appeal within the period of three months instead of entering into merit of the application to find out whether the appellant, petitioner herein had sufficient cause which preventing him from presenting the appeal within a period of three months, the appeal has been summarily dismissed only on the ground that it was beyond 120 days, and not within 120 days. - HC

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Condonation of delay in filing appeal - In the present case, in ...

Appeal Dismissed for Filing One Day Late; Authority Did Not Evaluate Reasons for Delay Beyond 120-Day Limit.

May 13, 2023

Case Laws GST HC

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